ACCOUNTING / INTERACTIVE ENVIRONMENT
Brookfield Studio Services
Reconcile the month-end cash ledger to the bank statement.
WHAT YOU’RE LOOKING AT
One environment. Your answer.
A fictional services company’s September 30 ledger shows $105,000 cash, while the bank statement shows $100,000. A $5,000 customer deposit was recorded on September 30 and cleared the bank on October 2.
Read the evidence and make your choices. The grader checks your numbers, the trap, and your decision. Edit and grade again.
The data room4 documents · Read the excerpts before you decide
Cash general ledgerLedger cash account, September 30
The closing book balance is $105,000, including deposit DEP-209 for $5,000 posted on September 30.
Back to correction ↓Month-end bank statementBank statement closing summary
The September 30 bank balance is $100,000. DEP-209 is absent from the statement.
Back to correction ↓Subsequent bank activityOctober 2 bank activity, DEP-209
DEP-209 cleared on October 2 for exactly $5,000; the payer and deposit reference match the ledger.
Back to correction ↓Close reconciliation policyCash reconciliation checklist §3
A supported deposit in transit is a reconciling item. Do not reverse the ledger merely because it clears after month end; unresolved mismatches require investigation.
Back to correction ↓Available tools in the scripted example4 tools
read_ledgerInspect the cash balance and deposit posting.read_bank_statementRead month-end and subsequent bank activity.reconcileBuild the timing-item bridge.submit_close_reviewClassify reconciling items and proposed entries.
Try the task.
The interactive task is loading. You can also follow the scripted example below.
THE SCRIPTED EXAMPLE
Follow the same task, step by step.
See a plausible mistake, the correction, and the reasoning behind each check.
AGENT ATTEMPT
Follow the attempt.
Scripted calls. Highlighted: the missed trap.
read_ledgerLedger $105,000; bank $100,000; difference $5,000.
Tool arguments
{"account":"cash","date":"2026-09-30"}submit_close_reviewMissed trapThe timing difference is classified as a posting error without checking clearance.
Tool arguments
{"error":5000,"proposed_cash_reversal":5000}
The ledger overstates cash by $5,000. Reverse the deposit to force agreement with the bank statement.
SENIOR CORRECTION
What changes, and why.
Authored illustration; no actual expert review.
The ledger overstates cash by $5,000. Reverse the deposit to force agreement with the bank statement.
Record a $5,000 deposit in transit in the reconciliation: $100,000 bank + $5,000 deposit = $105,000 book. No reversing entry is supported by this case.
The correction
A reconciliation explains balances as of a date. Subsequent matched clearance supports a timing difference, not a duplicate or missing journal entry.
Exact evidence
DEP-209 cleared on October 2 for exactly $5,000;
October 2 bank activity, DEP-209A supported deposit in transit is a reconciling item.
Cash reconciliation checklist §3
GRADING
Same checks. Better answer.
The same exercise grader scores the starting answer and reference correction below. Try your own answer to compare.
| What is checked | Agent attempt | After correction |
|---|---|---|
01Numbers right? | 1 / 2 checks pass Add the $5,000 deposit in transit to bank cash: $100,000 + $5,000 = $105,000. | 2 / 2 checks pass $105,000 ledger − $100,000 bank = $5,000 difference. |
02Traps caught? | 0 / 2 checks pass Matched DEP-209 clearance supports a deposit in transit, not a ledger error. | 2 / 2 checks pass Matched DEP-209 clearance supports a deposit in transit, not a ledger error. |
03Sound decision? | 0 / 1 checks pass Retain the supported ledger deposit; no reversing entry is warranted. | 1 / 1 checks pass Retain the supported ledger deposit; no reversing entry is warranted. |
Fictional, authored environment. Your submission is scored by a deterministic exercise grader; the walkthrough shows a scripted example.
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